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The IIA IIA-CIA-Part1 certification verifies that you have a basic understanding of Essentials of Internal Auditing concepts and virtualization. Success in the IIA-CIA-Part1 exam of the IIA IIA-CIA-Part1 certificate also proves your knowledge of basic troubleshooting concepts and data center technology. When you earn the IIA-CIA-Part1 Certification you will get reliable exam guide materials.

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Passing the IIA-CIA-Part1 exam is an important milestone for individuals seeking to become certified internal auditors. It demonstrates a strong understanding of the fundamental principles of internal auditing and is a stepping stone to the next two exams required for the CIA certification. After passing the IIA-CIA-Part1 exam, candidates can move on to the IIA-CIA-Part2 and IIA-CIA-Part3 exams, which cover more advanced topics in internal auditing.

IIA-CIA-Part1 Certification Exam is a computer-based exam consisting of 125 multiple-choice questions. IIA-CIA-Part1 exam is administered in English and has a duration of two hours and forty-five minutes. The passing score for the exam is 600 out of 800, and candidates must achieve a minimum score of 75% in each of the exam's four domains: Foundations of Internal Auditing, Independence and Objectivity, Proficiency and Due Professional Care, and Quality Assurance and Improvement Programs.

Passing the IIA-CIA-Part1 Exam is a significant achievement for internal auditors, as it demonstrates their knowledge and expertise in the field. Essentials of Internal Auditing certification is also a valuable asset for professionals seeking career advancement or increased earning potential. Additionally, the IIA-CIA-Part1 certification is a prerequisite for the IIA's Certified Internal Auditor (CIA) designation, which is globally recognized as the standard for excellence in internal auditing.

IIA Essentials of Internal Auditing Sample Questions (Q232-Q237):

NEW QUESTION # 232
Line management of a manufacturing operation requests an operational audit. They are seeking recommendations for policies and procedures to enhance control over the operation. What should the internal audit activity do?

Answer: B


NEW QUESTION # 233
An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

Answer: A

Explanation:
Section: Volume E


NEW QUESTION # 234
Which of the following describes an ongoing monitoring activity that could be performed as part of an internal assessment for a quality assurance and improvement program (QAIP)?

Answer: D


NEW QUESTION # 235
Which of the following statements is true regarding a small internal audit activity with limited resources demonstrating due professional care?

Answer: B

Explanation:
Due professional care is the care and skill expected of a reasonably prudent and competent internal auditor2. It requires internal auditors to follow the International Professional Practices Framework (IPPF) issued by the Institute of Internal Auditors (IIA), which includes the Code of Ethics and the Standards3. One of the aspects of due professional care is to perform risk-based audits, which means identifying and assessing the risks that may affect the organization's objectives, and designing and executing audit procedures that provide reasonable assurance on the effectiveness of risk management and internal control4. Therefore, option C is an appropriate statement to demonstrate how a small internal audit activity with limited resources can demonstrate due professional care by ensuring adequate focus on the most significant risks and areas.
References:
1: CIA Exam Practice Questions - Certified Internal Auditor 2019
2: Due professional care definition
3: What is due professional care in internal audit?
4: Standard 1220 - Due Professional Care - The Institute of Internal Auditors or The IIA


NEW QUESTION # 236
An internal auditor failed to identify transactions between the parent organization and a subsidiary. What is the most likely reason for the failure?

Answer: D


NEW QUESTION # 237
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